5 min read | Summary
Starting January 1, 2027, cash registers subject to the new requirements in SKVFS 2021:17 must be able to generate registrations from the journal memory in XML format. For restaurants, this primarily means that the cash register system must be able to provide structured data when needed. The transitional rule for older cash registers applies through December 31, 2026. WEIQ complies with the requirements and will be ready with the new XML export when the rules fully take effect.
What changes for cash registers on January 1, 2027?
As of January 1, 2027, cash registers must comply with the Swedish Tax Agency's regulation SKVFS 2021:17. If the cash register has a so-called journal memory, it must be able to retrieve registrations in a standardized XML format. The Swedish Tax Agency describes the requirement here.
A journal log is the electronic documentation of sales and other ongoing use in the cash register. The XML export makes the information structured and readable in a uniform manner during an audit, for example.
It is important to distinguish between two things: the XML export does not mean that the restaurant has to submit a file to the Swedish Tax Agency every day. The requirement is that the cash register must be able to generate the data in the correct format when needed.
The XML requirement has applied to new cash registers manufactured according to the new rules since 2023. Older cash registers covered by the transition rules may be used up to and including December 31, 2026. Therefore, January 1, 2027 becomes the important deadline for many businesses.
What does the change mean in practice for a restaurant?
For most restaurants, the change is primarily about ensuring that the cash register system is updated and can export the journal memory according to the Swedish Tax Agency's standard. You normally do not need to create the XML file yourself, but you are responsible for using a cash register that meets the requirements.
The first step is therefore to check which cash register system you are using and ask the supplier if it has a journal memory and supports the standardized XML export. Please also ask the supplier to describe how the export is made for a certain period of time and how the information can be provided during an audit.
The Swedish Tax Agency can carry out audit visits and request information from the electronic journal system. A system that can retrieve the correct information quickly makes it easier to handle such a situation and reduces the risk of unnecessary administration.
This is a general description, not a customer case. The exact impact depends on which cash register, which version, and which control unit solution the business uses.
Important date
As of January 1, 2027, the cash register must meet the new requirements.
The log memory is affected
If the cash register has an electronic journal memory, the registrations must be able to be retrieved in XML format.
Check with the supplier
The cash register supplier can confirm if your version is ready and how the export works.
Journal memory, XML and control – how it all connects
The journal memory contains the cash register's electronic records. This can involve sales, returns, means of payment, and other ongoing usage registered in the system.
With the XML export, this information must be able to be generated in a file that follows the Swedish Tax Agency's technical standard. Among other things, the file must be valid against the XML schema published by the Swedish Tax Agency and be able to be generated for different time periods. The technical regulations can be found in SKVFS 2021:16.
This is not a new daily report
The requirement does not mean that the restaurant must manually report today's sales to the Swedish Tax Agency via an XML file. Instead, it is about the cash register being able to provide historical records in a standardized format if the Swedish Tax Agency needs to audit the sales.
This also means that a regular daily report or accounting file does not automatically replace the XML export. A SIE file can be important for accounting, but it is not the same thing as the cash register's standardized export of the journal memory.
How to prepare your business for 2027
The prerequisite is that you know which cash register and which version the business is using. The goal is for you to know before the turn of the year that the system meets the requirements and how the journal memory is retrieved when needed.
- Identify the cash register.
Write down which POS system and which software version are used at each point of sale. - Ask the supplier about the journal memory.
Check if the system has an electronic journal memory and if it supports XML export according to SKVFS 2021:16. - Request a clear export instruction.
Make sure you know how to select the time period, start the export, and save the file securely. - Verify that the system has a manufacturer's declaration.
The Swedish Tax Agency states that businesses using cash registers must use manufacturer-declared registers and have the correct control unit or control system.
A common mistake is to only check that the cash register system can generate a Z daily report. A Z daily report and an XML export of the journal memory serve different functions, so ask the supplier to confirm XML support specifically.
Regarding questions about their own accounting, the restaurant should also consult with their accountant. The Swedish Tax Agency's information on supervisory and control visits is available here.
WEIQ is ready for the new XML requirement
WEIQ is ready for the Swedish Tax Agency's requirements from 2027 with the new XML export. This means that restaurants using WEIQ will be able to continue working in a modern cash register system while also having support for the standardized export required for cash registers with a journal memory.
On WEIQ's page for POS systems is reported to WEIQ Free, WEIQ Easy and WEIQ Pro are certified POS systems with an integrated control unit and that the solutions comply with the Swedish Tax Agency's requirements. WEIQ ensures support for the new XML export before the rules take full effect.